Public Finance in Poland in a COVID Fog: A Look Through the Lens of Fiscal Transparency and Accountability - Publikacja - MOST Wiedzy

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Public Finance in Poland in a COVID Fog: A Look Through the Lens of Fiscal Transparency and Accountability

Abstrakt

Abstract. Goal– The aim of the article is to identify dysfunctional phenomena (implementation of specific mechanisms/solutions and actions taken), generating increased opacity and limit the responsibility/accountability of public f inance in Poland, exacerbated by the COVID-19 crisis. Methods– descriptive analysis, comparative analysis and financial analysis methods were used. Results– fiscal transparency and accountability in Poland is limited by: the marginalisation of the role of the state budget, the loosening of the stabilising expenditure rule, the creation of financial mechanisms based on special funds fed by repayable financing sources for the implementation of state tasks, inter alia, in the fight against the effects of the COVID-19 crisis, the use of national and EU methodologies for calculating the deficit and debt of the public sector in order to conceal part of them, the lack of a consolidated financial statement of the public finance sector.

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Informacje szczegółowe

Kategoria:
Publikacja w czasopiśmie
Typ:
artykuły w czasopismach
Opublikowano w:
Studies in Logic, Grammar and Rhetoric nr 67, strony 375 - 396,
ISSN: 0860-150X
Język:
angielski
Rok wydania:
2022
Opis bibliograficzny:
Jastrzębska M.: Public Finance in Poland in a COVID Fog: A Look Through the Lens of Fiscal Transparency and Accountability// Studies in Logic, Grammar and Rhetoric -Vol. 67,iss. 1 (2022), s.375-396
DOI:
Cyfrowy identyfikator dokumentu elektronicznego (otwiera się w nowej karcie) 10.2478/slgr-2022-0019
Źródła finansowania:
  • Publikacja bezkosztowa
Weryfikacja:
Politechnika Gdańska

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